North Carolina Property Tax Trends (2025)
Navigate North Carolina's property tax system with confidence. Learn about county-specific rates, appeal processes, and available exemptions across the Tar Heel State.
0.77%
Average Effective Rate
Sept 1
Tax Due Date
$50K
Elderly Exclusion
How North Carolina Property Taxes Work
North Carolina is known for having some of the lowest property taxes in the nation. With an average effective tax rate of 0.77%, Tar Heel State homeowners benefit from affordable property taxation compared to the national average. For specific rates and appeal information in your county, check our North Carolina property tax guide.
Eight-Year Revaluation Cycle
North Carolina law requires counties to conduct property revaluations at least once every eight years to ensure assessments reflect current market values. Many counties choose to revalue more frequently (every four years) to avoid large assessment increases and maintain fairness in the tax system.
Use Value Assessment for Agricultural Land
North Carolina offers Present Use Value (PUV) assessment for qualifying agricultural, horticultural, and forestland. This program assesses land based on its current use value rather than market value, providing significant tax savings for farmers and landowners who meet eligibility requirements.
Affordable Property Taxation
North Carolina's property tax rates are among the lowest in the nation. The average homeowner pays approximately $1,850 annually in property taxes, significantly below the national average. This affordability, combined with the state's quality of life, makes North Carolina an attractive destination for homeowners.
North Carolina Property Tax Rates by County
North Carolina has 100 counties, each with unique tax rates and assessment practices. Below are North Carolina counties ranked by average property tax burden.
| County | Tax Rate | Median Home Value | Avg. Annual Tax | |
|---|---|---|---|---|
| Mecklenburg County | 0.82% | $325,000 | $2,665 | View Details → |
| Wake County | 0.78% | $385,000 | $3,003 | View Details → |
| Durham County | 0.89% | $285,000 | $2,537 | View Details → |
| Orange County | 0.85% | $385,000 | $3,273 | View Details → |
| Guilford County | 0.81% | $195,000 | $1,580 | View Details → |
| Forsyth County | 0.74% | $185,000 | $1,369 | View Details → |
| Cumberland County | 0.82% | $165,000 | $1,353 | View Details → |
| Buncombe County | 0.54% | $325,000 | $1,755 | View Details → |
| Gaston County | 0.98% | $175,000 | $1,715 | View Details → |
| Union County | 0.65% | $285,000 | $1,853 | View Details → |
| New Hanover County | 0.55% | $325,000 | $1,788 | View Details → |
| Cabarrus County | 0.72% | $245,000 | $1,764 | View Details → |
| Iredell County | 0.68% | $235,000 | $1,598 | View Details → |
| Rowan County | 0.78% | $155,000 | $1,209 | View Details → |
| Randolph County | 0.73% | $155,000 | $1,132 | View Details → |
| Johnston County | 0.70% | $235,000 | $1,645 | View Details → |
| Alamance County | 0.76% | $185,000 | $1,406 | View Details → |
| Davidson County | 0.71% | $155,000 | $1,101 | View Details → |
| Catawba County | 0.62% | $175,000 | $1,085 | View Details → |
| Onslow County | 0.60% | $185,000 | $1,110 | View Details → |
Important Note on Revaluation Years
Property assessments and tax rates in North Carolina can change significantly during revaluation years. Counties are required to revalue at least every eight years, though many do so more frequently. Compare current rates and find revaluation schedules for your specific county in our North Carolina county database.
North Carolina Property Tax Appeal Process
North Carolina property owners have the right to appeal their property tax assessment if they believe their property is overvalued. The appeal process involves local county boards and state-level review.
Review Your Assessment Notice
When you receive your property assessment notice (typically during revaluation years), review it carefully for accuracy. Compare your assessed value to recent sales of similar properties in your neighborhood and verify that property details are correct.
File Appeal Within 30 Days
Submit your appeal to the County Board of Equalization and Review within 30 days of receiving your assessment notice. Appeals can also be filed during the county's annual appeal period (typically in April-May). There is usually no filing fee.
Prepare Supporting Evidence
Gather comparable sales data (properties sold within the past year), photographs of property condition issues, repair estimates for defects, and a professional appraisal if available. Document any factors that may reduce your property's value.
Attend Hearing and Further Appeals
Present your case to the County Board of Equalization and Review. Hearings are typically informal. If denied, you can appeal to the North Carolina Property Tax Commission within 30 days, and ultimately to the North Carolina Court of Appeals if necessary.
Success Rates and Timing
Approximately 25-35% of North Carolina property tax appeals result in reduced assessments, with average reductions of 5-10%. Appeals are most successful during revaluation years when assessment errors are more common. The entire appeal process can take 3-6 months for county-level appeals and longer for state-level reviews.
North Carolina Property Tax Exemptions and Relief Programs
North Carolina offers several property tax relief programs to help homeowners reduce their tax burden, particularly for seniors, veterans, and disabled persons.
| Program | Maximum Benefit | Eligibility Requirements |
|---|---|---|
| Elderly/Disabled Exclusion | Exclude up to $50,000 of value | Age 65+ or disabled, income under $33,500 |
| Disabled Veteran Exclusion | Exclude up to $45,000 of value | Service-connected disability rating |
| Circuit Breaker Tax Deferment | Defer taxes until property sale | Age 65+, income under $55,000 |
| Homestead Exclusion | Exclude $25,000 or 50% of value | Low income, varies by county |
| Agricultural Land (PUV) | Reduce to use value assessment | 10+ acres in agricultural use |
Elderly and Disabled Exclusion
The most widely used property tax relief program in North Carolina allows qualifying homeowners age 65+ or totally disabled to exclude up to $50,000 of their home's assessed value from taxation. Combined income for the household must be under $33,500. Applications are filed with the county assessor and require annual renewal.
Disabled Veteran Exclusion
North Carolina offers up to $45,000 in assessed value exclusion for disabled veterans with service-connected disabilities. The exclusion amount is based on disability rating. For 100% disabled veterans, the exclusion applies to the first $45,000 of assessed value. This benefit is in addition to other exemptions.
Circuit Breaker Tax Deferment Program
Qualifying seniors age 65+ with household income under $55,000 can defer all or part of their property taxes until the home is sold or transferred. Interest accrues at 4% annually. The deferred amount becomes a lien on the property but allows seniors to remain in their homes without facing tax foreclosure.
Frequently Asked Questions
What is the average property tax rate in North Carolina?
North Carolina has an average effective property tax rate of 0.77%, which is significantly below the national average of 1.07%. This makes North Carolina one of the most affordable states for property taxes. However, rates vary considerably by county, ranging from approximately 0.50% to 1.00%.
When are property taxes due in North Carolina?
In North Carolina, property taxes are due on September 1st each year and become delinquent if not paid by January 5th of the following year. Most counties offer early payment discounts (typically 1-2%) for payments made during specific periods (often July and August). Many counties also allow payment plans or installment options.
How often are properties reassessed in North Carolina?
North Carolina law requires counties to conduct property revaluations at least once every eight years to ensure assessments reflect current market values. However, many counties choose to revalue more frequently—commonly every four years—to avoid large assessment increases and maintain fairness in the tax system.
What property tax exemptions are available in North Carolina?
North Carolina offers several property tax exemptions including the Elderly/Disabled Exclusion (up to $50,000 value exclusion for seniors 65+ with income under $33,500), Disabled Veteran Exclusion (up to $45,000 based on disability rating), Circuit Breaker Tax Deferment for qualifying seniors, and Present Use Value assessment for agricultural land. Find application details and deadlines for your county in our North Carolina property tax resource center.
How do I appeal my property tax assessment in North Carolina?
To appeal your property tax assessment in North Carolina, you must file an appeal with your county's Board of Equalization and Review within 30 days of receiving your notice of assessment. Appeals can also be filed during the county's annual appeal period. If your county-level appeal is denied, you can further appeal to the North Carolina Property Tax Commission within 30 days.
What is Present Use Value (PUV) assessment in North Carolina?
Present Use Value (PUV) is a special assessment program that values qualifying agricultural, horticultural, and forestland based on its current use rather than market value. To qualify, land must be at least 10 acres (sometimes less for horticulture) and actively used for eligible purposes for at least four years. PUV can significantly reduce property tax bills for farmers and landowners but comes with restrictions on land use changes.
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